Lion EA

Thank you, Catherine. Yes, I've already noted to tell her to get weekly passes. Good to know about the annual statement. And, I was just checking what I'd charged the whole family last year to hike this year's bills an appropriate amount. Great minds!

The law is the same. The IRS has never rejected the e-filing of returns without full ACA info. This tax year the IRS announced it would reject, but returned to it's former method after the EO. So, the IRS has not changed it's acceptance of e-filed returns and will continue contacting taxpayers for missing information when they deem appropriate. We continue filing complete and accurate returns. If you did it last year, you should continue this year. Nothing has changed. I'm not putting my license on the line for a client.

Try her "other" last name and e-file. If that works, you don't have to call them.

That's what it looked like on the return and from what you've told me in the past. Dad thinks she gets a commuter credit. But, as I question her, she has a Charlie card that she reloads when it gets low. She still gets a MA refund, thanks to the rental credit, so should be happy. Girl's bill is higher now that she's no longer a dependent college kid. Think I'll increase parents, too. Dad's a wheeler-dealer with his self employment expenses, but this year even mom is saying things like, "Just work around it."

Charlie Card. Does not qualify as FastLane? Grown kid working/living in Boston area does not have her insurance card; mom has it. (Twenty-somethings don't get sick, or do they run back to CT so mom can take them to doctor?) CT Mom is traveling for work to DC and won't be home until her appointment to sign/pickup her returns Friday. Mom also doesn't have her Form 1099-B &/or 1099-C from employer that covers mom & dad & under-27 kid. I really hate to make last-minute changes with client here, proofread one last time, print & assemble. Gotta raise their prices this year.

I don't have any rentals lately. But, under Elections in my software for the Safe Harbor Elections for Small Taxpayers where it asks for a description of eligible properties, it cites Section 1.263(a)-3(h) so I'd start researching there.

The changed deadlines really broke my stride, but all the time explaining why I'm asking questions I already know the answers to, having them sign a form that's not really meant for them but I need to cover my butt, was a LOT of wasted time and a big contributor to how far behind I am right now. I spend a lot of time trying to get the details of the tax return correct, but that form is just a waste of time in a practice like mine. If a client fooled me for 20 years, a a new form isn't going to expose them.

I think it's Malwarebites that identifies my IntelliConnect searches as potential malware. I've been ignoring that and will finally call my techie in in May or so with questions like that.

Congratulations! But, I don't feel happy. Everyone has something different this year. The house sale with strange conditions. The performance stock with FICA withheld but not vested until 2018. Dependents grown with big salaries in another state and expecting the bargain fee I charged when they were teens. Pulling teeth to get info like car tax that I thought I'd had them trained to bring me. And, lots of future planning for retirement, missing 2015 refund, need ES payments now, etc., that I'm putting off until May or later. I too hope to finish in October. I too have a stack of half finished returns waiting. And, a bunch of clients that will not be happy going on extension. I'm starting later each day, because I'm hating the phone and email interruptions asking if I'm done with their return yet. Of course, then I end up working well into the night/morning hours. Rant over. Back to one of those college grads' returns now.

My 18 month old granddaughter is really good at pointing, forcefully. And, insisting, And, walking to the door. I think I'm going to hire her right now.

And, HOOOOOOTTT!!!

Can you prorate the exclusion just because you wanted to move? Or, do you have to meet one of the unforeseen circumstances to prorate?

Pretty countryside.

Route 17 that goes along the Delaware River from 84 to Hancock, NY? Have "kids" in Starlight, PA, that also own the bakery, Hancock NY.

What Rita said. It's like when we force print Schedule A to let the client know we did put in every donation, tax, unreimbursed business expense, medical mileage, etc., but the standard deduction is more generous for him.

Is she working in Illinois and Iowa at her employer's request, visiting clients or whatever? If so, file a NY NR return eliminating the income from out of NY client sites by using the allocation schedule detailing days worked. Is she working from home for her own convenience? Then NY considers her under the control of her NY employer with NY-sourced income. File a NY NR return and pay the NY taxes. Her expense reports to her employer will give you dates that she worked out of NY for employer's convenience, when that employer reimbursed her for travel, biz meals, etc., to service clients. But, she'll want her contract or offer of employment letter from her employer requiring her to be in Illinois and Iowa as a condition of the job to keep for her records -- and keep a copy in your files. She can be a bit of a hybrid, such as telecommuting (NY sourced income) but making visits to client sites in Illinois and Iowa and any biz site out of NY as required by her employer -- that's why the allocation schedule asks about days worked from home. NY is tough.

I don't use ATX, but it's probably a box you need to check that he lived with his parents all year (all the year he was alive) or was born or died during 2016 or put 12 as months lived with parents or something along that line. Make sure you have his birth date in 2016 (I sometimes default to now, 2017, and get weird error messages). Save and exit and open and try again.

I know, it's not logical, it's just the law. In this case, it's business day vs. holiday/weekend. She doesn't have to pay much, so I'm going with the 18th. Haven't printed a payment voucher for a MA trust yet this year, haven't started the trust return! Thanks, everyone.

Thank you, Catherine. The MA DOR calendar on their website still gave 15 April as the date for estimated payments. True? (My MA trust does make ES payments.)

I know about Emancipation Day and how it moved federal deadlines to 18 April, and most of the states I work with follow. But, MA has their own Patriot's Day around that same time, so just double-checking that their holiday doesn't change the 18 April deadline for MA returns.

Am I reading the MA DOR calendar correctly that the deadline for MA income tax returns is Tuesday 18 April at midnight? Just checking that Patriots' Day (nothing to do with the football team!) doesn't move the deadline around this year. Only one MA resident and one MA trust and I think a couple NR college students this year. But, the ES payment is still due 15 April?

I downloaded Pub 970 to my desktop. I have a lot of clients with college kids, but almost none that have had 529 plans (and not sure about this one!!). Parents claim student so get to take ed credits -- still lots of tuition monies paid after grant and after 529 distribution to student (or to unknown SSN person). But, if the 529 distribution had been larger than ed expenses, the taxable earnings would be on the student's return, right? Freshman, so I'll have more years with this one; hope they correct the SSN before next year. And, yes, I understand that I can report more taxable income on student's return to save ed benefits for parents, but don't need any more for this family situation.

So, the 1098-T is reported on the parents' return when the student is their dependent, right? But, the 1099-Q is not reported on the parents' return?

It's in the student's name, but it's not his SSN. Not the SSN of his parents or sister, either. Was addressed to student. Recipient is an unknown SSN.

Do I report the distribution on the return of the recipient? If so, I'm not preparing the return of the recipient. To the person addressed? That's the student who spent it all on education -- so do I report anything? Or to the parents who claim the student as a dependent? (Now with the amounts as scholarships and distributions, I'm going to have to work on a support sheet. That doesn't happen much in Fairfield County, but the parents are entertainers with fluctuating incomes and a family of four while student had nearly $47,000 worth of scholarships, distributions, earned income, dividends, and interest.) One of three families that want their returns before the weekend to go on spring break.